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AI Summary of Article 40b Sustainability reporting standards for third-country undertakings
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Article 40b Sustainability reporting standards for third-country undertakings
The Commission shall adopt by 30 June 2026 a delegated act in accordance with Article 49 supplementing this Directive to provide for sustainability reporting standards for third-country undertakings that specify the information that is to be included in the sustainability reports referred to in Article 40a.